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Lease Payments
Regular payments made by a lessee to a lessor for the use of an asset over a specified period.
Lease Liability
An obligation representing the present value of future lease payments that a lessee is committed to making under a lease agreement.
Cost of Capital
The rate of return a company must earn on its investments to maintain its market value and attract funds.
Capitalized Lease
A lease arrangement that is recorded as an asset on the lessee's balance sheet, indicating that the lessee assumes some of the risks and benefits of ownership.
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